Legal Opinion
State, Department of Revenue v. Teague
Court of Civil Appeals of Alabama
Decided July 6, 1983No. Civ. 3640PublishedCited by 2 opinions
1Opinion of the Court
EDWARD N. SCRUGGS, Retired Circuit Judge.
This is a tax ease.
Mr. Teague individually owns and operates a golf course which is open to the general public. He charges people a greens fee before they may play golf upon his course. The Department of Revenue of the State of Alabama (department) made final assessments against Mr. Teague for gross receipts taxes upon such greens fees. After a circuit court trial, a judgment was entered which held that a greens fee is not taxable under section 40-23-2, Code 1975, and that such code section is unconstitutional. The State has appealed.
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2Cases cited9 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Glass v. Prudential Ins. Co. of AmericaSupreme Court of Alabama · 1945
- State v. Pure Oil Co.Supreme Court of Alabama · 1951
- Frazier v. State Tax CommissionSupreme Court of Alabama · 1937
- Haden v. WatsonSupreme Court of Alabama · 1960
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3Cited by2 opinions
- Harrison v. State Department of Industrial RelationsCourt of Civil Appeals of Alabama · 2010
- Harrison v. State Department of Industrial RelationsCourt of Civil Appeals of Alabama · 2010